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TMI Blog2016 (6) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Technomed Electronics and another Vs. CTO, Thiruvanmiyur Assessment Circle, and another [2009 (1) TMI 821 - MADRAS HIGH COURT], where it was held that the order, dated March 31, 2008 passed by the Commercial Tax Officer, Thiruvanmiyur Assessment Circle, disallowing the concessional rate of tax at five per cent on the sales to educational institutions (impugned in W.P. No. 16154 of 2008) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act 1956 has challenged the order of assessment passed under Section 88 (4) of the TNVAT Act. 3. It is not disputed by the learned Additional Government Pleader that the issue involved in this case, as to whether the petitioner is entitled to the concessional rate of tax under section 8 (5) of the Central Sales Tax Act, is squarely covered by the decision of this Court, in the case of (Te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the admission of the learned Government Advocate, the petitioners cannot be denied of the benefits of concessional rate of tax, on the sales of the above said instruments and equipments in the course of inter-state trade or commerce, as contemplated by Notification No.II(1) CT RE/38/76 dated 20.12.1975. In the above circumstances, it is not necessary for the petitioners to produce 'C' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered dealer of scientific equipments and instruments to educational institutions for use, in teaching science or to hospitals. Even after the amendment of Central Sales Tax Act on 11.05.2002, G.O.Ms.No.595, CT RE, dated 15.04.1988 has not been rescinded and therefore, the petitioners would be entitled to the concessional rate of tax. 12. In view of the specific stand of the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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